- Course Code
- MVE101
- Semester
- First Term (Fall)
- Theory+Practice
- 3 + 0
- ECTS
- 4
| Course Type | Compulsory Course |
|---|
| Course Level | Associate Degree |
|---|
| Year of Study | 1 |
|---|
| Semester | First Term (Fall) |
|---|
| ECTS | 4 |
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| Name of Lecturer(s) |
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| Learning Outcomes |
At the end of this course, the students;
- Comprehend the basic concepts and principles of accounting.
- Recognize and comprehend the accounts of Balance Sheet and Income Statement.
- Comprehend the effects of the daily business transactions on the balance sheet
- Can make daily records of the journal and ledger accounts.
- Learn accounts of assets in detail and make related records
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
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| Recommended Optional Programme Components | |
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| Course Description | The primary goals are to develop students' understanding of accounting information like concept of business organization, its assets, liabilities and owner?s eqıity, basic concepts, accountancy as a profession, financial statements, asset accounts and recording related transactions, and their abilities to use these informations. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
General information about the course and the evaluation methods. Business, purpose, classification and functions. Assets, liabilities and owner's equity; Definition, classification and purpose of Accounting. Accounting as a profession. |
|
2nd Week |
Financial Statements; Balance Sheet. Effects of business transactions upon the Balance Sheet. Income statement. |
|
3rd Week |
Concept of account and operational rules. Classification of accounts. Uniform Chart of Accounts. |
|
4th Week |
Accounting system, Recording methods. Preparing Balance Sheet, Journal, Debit and Credit Entries, Double-Entry Accounting. Recording transactions to Journal. The use of Ledger Accounts. Preparing Monthly Trial Balance. Correction of inaccurate records. |
|
5th Week |
Basic concepts of Accounting. Generally Accepted Accounting Principles |
|
6th Week |
Merchandise Inventories and Value Added Tax (VAT) Accounts |
|
7th Week |
Merchandise Inventories and Value Added Tax (VAT) Accounts |
|
8th Week |
Midterm exam |
|
9th Week |
Current Assets, Cash Transactions, Checks Received. Bank Account. |
|
10th Week |
Checks Given and Payment Orders. Other Liquid Assets. Marketable Securities. |
|
11th Week |
Stocks and Bonds. Accounts Recaivable, |
|
12th Week |
Notes Receivable. Long term assets. Land. |
|
13th Week |
Plant, Machinery and Equipment |
|
14th Week |
Delivery Equipment Account. Furniture and Fixtures, Intangible accounts |
|
15th Week |
Review |
|
| Recommended or Required Reading | Genel Muhasebe, Ferhan AYDOĞAN, Seçkin Yayıncılık, Ankara, 2026. |
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Questions/Answers
- Problem Solving
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
35 |
| Assignment |
5 |
25 |
| Total(%) |
|
60 |
| Contribution of In-term Studies to Overall Grade(%) |
|
60 |
| Contribution of Final Examination to Overall Grade(%) |
|
40 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
1 |
1 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
1 |
14 |
| Preparation for Final exam |
1 |
30 |
30 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
20 |
20 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
1 |
1 |
| Homework |
5 |
3 |
15 |
| Total Work Load | 123 |
| Total Work Load / 30 (h) | 4.1 |
| ECTS Credit of the Course | 4 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
Programme Qualifications / Learning Outcomes
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LO1 |
LO2 |
LO3 |
LO4 |
LO5 |
| K1 |
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| K2 |
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| K3 |
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| K4 |
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X |
X |
X |
X |
| K5 |
X |
X |
X |
X |
X |
| K6 |
X |
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| K7 |
X |
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| K8 |
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| K9 |
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| K10 |
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